Collective bargaining is the process in which working people, through their unions, negotiate contracts with their employers to determine their terms of employment, including pay, benefits, hours, leave, job health and safety policies, ways to balance work and family, and more.
What subjects can be covered by collective bargaining?
Mandatory subjects are those topics required by law and the National Labor Relations Board (NLRB). Those subjects include items like wages, overtime, bonuses, grievance procedures, safety and work practices, and seniority, as well as procedures for discharge, layoff, recall, or discipline.
What should I ask for in union negotiations?
Central issues typically include wages, hours, layoff procedures, production quotas, and key benefits such as health insurance. If the union requests it, the employer must provide advance notice of any changes it proposes to make to terms such as wages, hours, and layoff procedures.
What kind of wages are subject to the FICA tax?
Wages subject to the FICA tax include all cash and noncash remuneration paid to an employee for any service performed by an employee for an employer (section 3121) and any amount paid for the entire employer-employee relationship (Social Security Board v. Nierotko, 327 U.S. 358 (1946)).
Do you have to pay union dues before taxes?
Union dues, however, are after-tax deductions, meaning tax is calculated and withheld on your wages first before the dues are paid. For example, suppose you earn $4,000 per month, have payroll deductions of $250 for health insurance, $100 for 401 (k) contributions and $50 for union dues.
Are there any tax deductions for unionized employees?
IRA contributions, on the other hand, are withheld on a post-tax basis. If your employees are unionized, they’ll likely have to pay for their membership and any taxable benefits offered through the union. Other types of job expenses that can be deducted from payroll include uniforms, meals and travel.
When do sub payments not qualify for FICA?
Nierotko, 327 U.S. 358 (1946)). Revenue Ruling 90-72, 1990-2 CB 211, excludes SUB payments as wages for FICA tax purposes if they are not received in a lump sum and if the payments are linked to state unemployment compensation.
